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NY M87057

October 13, 2006

CLA-2-39:RR:NC:N2:221 M87057


TARIFF NO.: 3924.90.5500

Ms. Janet Freese
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of an egg coloring kit from China

Dear Ms. Freese:

In your letter dated September 26, 2006, you requested a tariff classification ruling.

The sample submitted with your request is identified as Dudley’s Spin an Egg egg coloring kit, item 6105402. The kit includes a molded plastic egg spinner, a plastic “puppet” style hand cover to remove the colored egg from the spinner, a filler egg to demonstrate and practice how to use the spinner, and five packets of egg coloring dye. The egg spinner has a clear plastic lid with a pump top. The top is removable so that a hard-boiled egg and some drops of color can be placed inside the spinner. When the top is replaced and the pump is depressed, the egg is colored via the rotation of the spinner. The dye is made in the United States. All other components are made in China.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the egg coloring kit to be a set for tariff classification purposes, with the essential character imparted by the egg spinner.

The applicable subheading for the Spin an Egg egg coloring kit will be 3924.90.5500, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Pursuant to title 19 United States Code, Section 3005, the Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Based on that recommendation, it is anticipated that your merchandise will be classified in 3924.90.5600 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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